The Nagaland Amusement Tax (Amendment) Act, 2001

The Nagaland Amusement Tax (Amendment) Act, 2001 (Act No. 6 of 2001)

Received the assent of the Governor of Nagaland on 26/03/2001 and

published in the Nagaland Gazette Extraordinary dated: 11th April, 2001. An -Act -

Whereas circumstances exists which render it necessary to amend the Nagaland Amusement Tax Act, 1965, (Act No. 4 of 1965) for the purpose and in the manner of hereinafter appearing, it is hereby enacted in the 52nd year of Republic of India as follows:-

This Act may be called the Nagaland Amusement Tax (Amendment) Act, 2001.

ii. Itshall extend to the whole State of Nagaland

iii. Itshall come into force from 1.4.2001.

The existing entry under sub-section (4) of section 2 shall be substituted by the

following entry, viz.

Section 2 (4) : “Entertainment” includes any exhibition, amusements, games

or sports to which performance persons are admitted on payment. It shall also

include exhibition in private or public places through cable TV network or by any other means on payment.

The first paragraph of the existing entry under section 5 (1) shall be

substituted by the following entry, namely,

Section 5 (1): Except as otherwise expressly provided in the Act, there shall be

charged, levied and paid to the Govt. of Nagaland a Tax hereinafter referred to

as the entertainment tax, on all payments for any type of entertainment to which the State Govt. may apply this sub-section, at the rates specified below:

The existing entries under Section 5 (1)(b) shall be substituted by the

following entries namely,

Section 5 (1) (b) : In any other case, where payment for the entertainment is: 1. UPLORS. 3ireireceeeerseeniseesevsscssssesennnennennens 30 Paise in the rupee ii. AboveRs.3anduptoRs6.........ccooevuvivvirirnnnnenen. 45 paise in the rupee iii. AboveRs.6anduptoRs9......c.ccccccviiriirnuncnec......60 paise in the rupee iv. AboveRs9anduptoRs 12.........ccccceevuurnueeccne... 70 paise in the rupee Vo ABOrRS. 12sec... 80 paise in the rupee Provided that there shall not be charged any tax where the highest payment for admission does not exceed one rupee; “Explanation” - The rate of tax shall be charged and levied on the payment for entertainment excluding the tax and if the amount of tax so arrived at is not multiple of five paise it shall be round ed to the next higher multiple of five paise.

The existing entry under sub-section (2) of Section 5 may be substituted by the following entry, namely, Section 5 (2) : The state Government may, by means of notification in the Gazette, prescribe lump-sum or alternative rates of entertainment tax in respect of various types of entertainment in respect of which entertainment tax is payable under sub-section (1), and allow the proprietor, on such condition as it may prescribe, to opt for payment of such lump sum or alternative rates of entertainment tax.

The following Sub-Section be inserted after Section 5: Section 5A : All proprietors liable to pay tax under this Act shall be registered by the assessing officer of the area within whose jurisdiction his place of entertainment is located.

Substitution of Sub-Section (1) Sections 6: Section 6 (1)shall be substituted by the following: Section 6 (1) : In the case of cinematography exhibition in addition to the entertainment tax under Section 5, there shall be levied and paid to the State Government of Nagaland for every show, a tax at the rate of ten percentum of the total payment for admission received excluding the amount of tax payable under this Act.

Anew section, namely, Section 8A shall be inserted as under: Section 8A (1) : Whoever infringes the provisions of Section 5,6 and 7 of this Act shall be liable to pay a penalty, not exceeding two times the amount of tax payable, but in no case less than half the amount of tax payable.

Amendment of Sub-Setion 2 of Section 14: The words “two hundred rupees” appearing in Sub-Section 2 of Section 14, shall be substituted by the words “two thousand rupees”